https://www.taxtmi.com/caselaws?id=235183 Goods manufactured by a 100% Export Oriented Unit and cleared to the Domestic Tariff Area were treated as eligible for exemption under Notification No. 8/97-CE where the raw materials or goods were procured from another 100% Export Oriented Unit. The controlling principle was that such supplies constitute raw materials or goods produced or manufactured in India for the purpose of the notification, as affirmed by the Supreme Court. On that binding basis, the exemption was available and no further adjudication on the reference was required, so the reference was rejected as having no surviving issue for decision. en-us Tue, 18 Jun 2013 00:00:00 +0530 Thu, 31 Oct 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235183 Goods manufactured by a 100% Export Oriented Unit and cleared to the Domestic Tariff Area were treated as eligible for exemption under Notification No. 8/97-CE where the raw materials or goods were procured from another 100% Export Oriented Unit. The controlling principle was that such supplies constitute raw materials or goods produced or manufactured in India for the purpose of the notification, as affirmed by the Supreme Court. On that binding basis, the exemption was available and no further adjudication on the reference was required, so the reference was rejected as having no surviving issue for decision. Case-Laws Central Excise Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235183